TFR – the Trattamento di Fine Rapporto or Employee Leaving Indemnity

What is the TFR? Employment agreements in Italy are generally governed by the terms and conditions of the relevant national collective labour agreement (CCNL) negotiated from time to time by the Italian government, the trade unions and employer organisations.  These standard contracts make provision for a series of provisions applicable to the hire of individual employees in Italy. Regardless of […]

Tax changes for paper and electronic meal vouchers

  The Italian 2020 Finance Law has made some changes to the tax rules applicable to “Ticket Restaurant” (luncheon vouchers or meal tickets). These vouchers are commonly used by Italian businesses to assist employees traditionally predominantly to cover the cost of the mid-day meal. In […]

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